Icai again asking to provide work diary

This query is : Resolved

Chetan arora (Querist)
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16 April 2017 Dear Sir,
, i have submit form 103 delay beyond 30 days so icai has asked me to provide stipend proof, work diary i have already submitted stipend proof and work diary but again i received mail from icai through e sahayatta to provide further documents .
My exams for ca final are very near and i am very confused about reply to icai. Please suggest me as soon as possible about following matter.

This refers to submission of required documents for considering the delay in submission of form 103 beyond 30 days of commencement of article training of your article assistant

1. Submit the copy of attendance registered maintained in your office bearing the name of all the article assistants taking training under you including Article Assistant.

2. a copy of work dairy maintained by article on daily basis with details of work carried by her every day.

3.The stipend has also been paid in cash/lumpsum though as per regulation it is obligatory to make the payment of stipend to the article on month to month basis either by way of cross account cheque or to be deposited in the bank account of the article assistant and there is a breach of Regulation by paying stipend in cash or in lumpsum therefore you are required to explain the reason of this lapse on your part with comments.

Please note that registration will remain pending till compliance, as above.

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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28 July 2024 Responding to the ICAI's request for additional documents and explanations regarding the delay in submitting Form 103 can be a bit stressful, especially with your CA Final exams approaching. Here’s a structured approach to address each point raised by ICAI:

### **1. Attendance Register**

#### **Action Steps:**
- **Prepare the Document**: Create or provide a copy of the attendance register maintained in your office. This should include the names of all article assistants, including the one whose Form 103 is under scrutiny.
- **Verify Details**: Ensure that the attendance register is up-to-date and accurately reflects the attendance of all article assistants.
- **Submit the Document**: Send a clear, legible copy of the attendance register as requested by ICAI.

#### **Sample Template for Attendance Register**:
| Date | Name of Article Assistant | Attendance (Present/Absent) |
|------------|----------------------------|------------------------------|
| 01/07/2023 | [Name] | Present |
| 02/07/2023 | [Name] | Present |
| ... | ... | ... |

### **2. Work Diary**

#### **Action Steps:**
- **Compile the Work Diary**: Ensure you have the complete work diary maintained by the article assistant. This should detail daily work activities.
- **Review the Diary**: Double-check that the diary entries are accurate and correspond to the tasks performed.
- **Submit the Diary**: Provide a copy of the work diary as maintained by the article assistant.

#### **Note**: If the work diary is in physical form, consider scanning and submitting a digital copy if required. Ensure that all pages are included and legible.

### **3. Stipend Payment Explanation**

#### **Action Steps:**
- **Explain the Payment Method**: Provide a detailed explanation regarding the payment of the stipend in cash or lumpsum. Explain why this practice was followed and provide any mitigating circumstances or reasons if applicable.
- **Rectify the Issue**: If possible, outline steps you plan to take to comply with ICAI regulations in the future, such as switching to a monthly payment method through a cross-account cheque or bank deposit.
- **Document Submission**: Include any relevant documentation that supports your explanation, such as bank statements or receipts, if available.

#### **Sample Explanation**:
"Dear Sir/Madam,

Regarding the stipend payment to the article assistant, the stipend was previously paid in cash due to [specific reasons, e.g., administrative reasons, temporary issues]. We acknowledge that this practice does not align with the ICAI regulations. We have since corrected this process and will ensure that all future stipend payments are made on a monthly basis through a cross-account cheque or deposited directly into the article assistant’s bank account. Attached are documents showing the corrected stipend payment procedure."

### **4. Additional Tips**

- **Timely Submission**: Ensure that all requested documents and explanations are submitted promptly to avoid further delays.
- **Clear Communication**: Be clear and concise in your communication. Address each point raised by ICAI directly.
- **Seek Assistance**: If needed, seek assistance from a mentor, senior CA, or professional advisor to review your responses and documents before submission.

### **Summary of Steps**

1. **Attendance Register**: Prepare and submit a copy including all article assistants.
2. **Work Diary**: Ensure it is complete and detailed, then submit it.
3. **Stipend Payment Explanation**: Provide a clear explanation for past practices and detail corrective actions.

### **Contact ICAI**

If you have any uncertainties or need clarification, consider reaching out to ICAI through their helpdesk or e-Sahayata service for additional guidance.

By addressing each requirement meticulously and submitting the requested documents and explanations, you can resolve the issue and proceed with your CA Final preparations.

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